Deed of variation, deceased beneficiary and intestacy

May

Comments/assistance with the following scenario would be much appreciated:

H dies leaving residuary estate as to 50% to each of his two children (B1 and B2). B1 subsequently dies intestate and his entire estate passes to wife. Wife now wants to vary either her or her late husband’s estate so that the 50% that came to B1 can be “returned” to B2. Can wife enter a deed of variation as B1’s personal representative if no grant of probate for B1s estate has or will be applied for? If the court have not appointed her administrator, does she have any authority to sign the deed on his behalf? Or must she instead vary her own entitlement from B1’s estate and make a notional will redirecting the 50% of residue from the original estate back to B2?
With thanks in advance for your comments.

Wife can sign a deed of variation to vary B1’s estate as beneficiary. There is no requirement for PRs to be a party unless the variation results in more tax being payable on the estate.

PRs include those who have intermeddled in an estate (as per 272 and 199(4) IHTA) which might help if there is in fact IHT to pay as a result of the variation.